9911796707
TMI Blog1977 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ct in giving the benefit of the determination of the Commissioner of Sales Tax under section 52 of the said Act in the case of Messrs. Tekno Works (India) up to 10th July, 1965, to the respondents, thereby holding that the sales of reduction gears effected by the respondents up to 10th July, 1965, would fall under entry 20 of Schedule C to the said Act?" The respondents were registered as a dealer under the said Act and carried on business in electrical goods. They were assessed for the period 1st October, 1964, to 30th September, 1965, by the Sales Tax Officer, Poona. In respect of sales of reduction gears made by the respondents the Sales Tax Officer held that the rate of tax which was applicable was the one provided by the residuary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive the benefit thereof, and, accordingly, the Tribunal partly allowed the respondents' appeal and granted to them the benefit of the determination of the Commissioner of Sales Tax in the case of Messrs. Tekno Works (India) up to 10th July, 1965, namely, the date of determination of the Commissioner of Sales Tax in the application of Messrs. Supreme Industries. There is no question referred to us as to whether reduction gears fall under entry 20 of Schedule C or entry 22 of Schedule E to the said Act. The only question before us is as to the power of the Tribunal to give the relief which it has purported to give. Under sub-section (2) of section 52 of the said Act the Commissioner of Sales Tax has the power to direct that the determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch power with respect to other persons, that is, persons other than the applicant before him, such persons have no remedy because they cannot appeal to the Tribunal against the order of the Commissioner of Sales Tax and, therefore, the Tribunal could in assessment proceedings of such persons exercise this power and grant them the requisite relief. Assuming for the sake of argument that the interpretation sought to be placed by Mr. Joshi on sub-section (2) of section 52 of the said Act is correct and the Commissioner of Sales Tax can grant relief to persons other than the applicant before him, we are unable to accept Mr. Joshi's further submission that in case the Commissioner of Sales Tax does not grant them relief, the Tribunal could do s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
